Research On The Performance Assessment Of Local Taxation Bureau Of X District Of X City

Currently, performance assessment has become effective measures and important means of public administration. Therefore, management mode innovation and performance assessment are necessary for tax revenue, and it is purpose of practice in primary levels. As important law-enforcing department of the state, tax authority is implementing the strategy of building public service type and management modern tax organization; basic tax authority is primary unit who is responsible for collection management and serves for taxpayer, it has become an important issue to strengthen performance assessment and improve the performance of basic tax authority and staff officers.Based on above analysis, this paper, aiming at the topic of performance assessment application of local tax bureau of X district of W city, carries out research by combing theory and practice, based on the theoretical method grasped by author during MPA learning as well as working experience in local tax bureau of X district of W city; based on study of related books and literature, this paper summarizes and concludes performance and performance assessment theory, analyzes the features, advantages and disadvantages of each main performance assessment method; taking study on tax revenue performance assessment system of local tax bureau of X district of W City fo example, this paper summarizes and analyzes problems in existing performance assessment of the bureau and also the reasons, meanwhile, suggestions for improving existing performance assessment system of this bureau are provided here, including feasible suggestions of exploring basic human resource potential, strengthening tax collection management quality, optimizing service level for taxpaying as well as exploring information management tax mode, giving fully play to utilitarian value of public management study serves administrative management and directs basic practice.This paper is divided into 4 parts, of which the first part mainly introduces topic selection background and sense, research purpose and method, domestic and foreign research current situation and innovation of this paper, second part mainly summarizes performance assessment theory concerned in this paper, including meaning, category, principle and function of performance assessment, as well as common 360° performance assessment method, target management method, key performance method and balanced score card and some foreign experience reference, the third part mainly deeply analyzes performance assessment of local tax bureau of X district of W city, analyzing main problems in performance assessment of tax revenue of the bureau and also the reasons, while the fourth part is research focus of this paper, which mainly states suggestions for perfecting tax revenue work performance assessment of the bureau, especially aiming at main problems in part 3, explaining effective measures and suggestions for tax performance assessment system of the bureau by combining aforementioned research from ideological understanding, assessment body, assessment content, assessment mode, assessment process as well as evaluation results. Finally the main conclusion of this research is as follows:to perfect performance assessment in tax revenue work of local tax bureau in X district of W city, we shall select 360° performance assessment method, target management method (MBO), key performance index method (KPI), and indicate that we shall introduce in key performance index (KPI), strengthen external evaluation and increase the application of 360° performance assessment method. Conclusion of this paper is of reference significance for local tax authority to strengthen performance assessment of grass-roots unit.